U.S. Customs: Self-Propelled Motorized Transports (SPMTS) - RESOLVED

Background -

On February 20, 2015, SC&RA submitted detailed comments to U.S. Customs and Border Protection (CBP) regarding CBP’s Feb. 4 Notice of Proposed Revocation of Five Ruling Letters and Proposed Revocation of Treatment Relating to the Tariff Classification of Self-Propelled Modular Transporters (SPMTs).

SC&RA agreed with the CBP that SPMTs are “Work Trucks” under the Harmonized Tariff Schedule of the United States (HTSUS). SC&RA additionally elaborated on why it supported CBP’s change of tariff classification for SPMTs to HTSUS Heading 8427 (works trucks fitted with lifting equipment) from 8709 (works trucks ... not fitted with lifting or handling equipment). As part of this support, SC&RA pointed out that SPMTs had been incorrectly classified because they are work trucks with elevating platforms to perform their specialized lifting, moving and placement functions for heavy payloads within limited geographic areas. SC&RA further noted that the change in the tariff classification of SPMTs “is revenue-neutral as the rate for both classifications is duty free.”

SC&RA had sought the reclassification and been in continual contact with CBP on the classification issue of SPMTs since December 2011.

Resolution -

As a result of these comments and efforts, SPMT’s imported into the United States are now Tariff free.